Petitioner has prayed for the following relief(s):

a. For issuing appropriate writ including writ of Certiorari or any other writ, order or direction calling for the record pertaining to the Petitioner case and after going into the validity and legality thereof quash and set aside impugned order dated 23.02.2021 issued by the Assistant Commissioner, State Taxes, Patliputra Circle, Patna (Respondent No.6) in relation to Year 2019-20 (Annexure P/1) whereby and whereunder a demand order in form of DRC-07 for demand worth ₹ 42,07,504 (₹ 34,62,162/- as CGST/GST/IGST cumulatively and ₹ 7,45,342/- as interest thereupon) has been issued;

b) For issuing writ of Certiorari or any other appropriate writ, order or direction after going into the validity and legality thereof direct the Respondent No.6 to decide afresh the matter filed by the Petitioner by following the principles of natural justice;

c) For issuing a writ of Mandamus or any other appropriate writ, order or direction ordering and directing the Respondent No.6 by himself, his subordinates, servants and agents, pending disposal of the present petition not to recover demand confirmed vide impugned order dated 23.02.2021 issued by respondent No.6 (Annexure P/1) and stay the execution and other proceedings thereof;

d. For issuing any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Rule 36(4) of Central Goods and Service Tax rules 2017 as null, void and ultra vires of Section 16 and Section 42 of Central Goods and Service Tax Act 2017 in so far as it is impugned and pass such further or other orders as this Hon’ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice;

e. For Granting interim and ad-interim reliefs in terms of prayer(a), (b)(c) & (d) above;

f. For awarding costs of this petitioner;

g. For such and other reliefs as the nature and circumstances of the case may require.”

The present application has been filed for quashing of the impugned order dated 23.02.2021 issued by the Respondent No.6 namely Assistant Commissioner, State Taxes, Patliputra Cirlce, Patna in form of DRC-07 (Annexure P/1).

Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms:

(a) We quash and set aside the impugned order order dated 23.02.2021 issued by the Respondent No.6 namely Assistant Commissioner, State Taxes, Patliputra Cirlce, Patna in form of DRC-07 (Annexure P/1);

(b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date;

(c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks.

(d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner’s deposit is in excess, the same shall be refunded within two months from the date of passing of the order;

(e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately.

(f) Petitioner undertakes to appear before the Assessing Authority on 15th of August, 2021 at 10:30 A.M., if possible through digital mode;

(g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;

(i) During pendency of the case, no coercive steps shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner;

(k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;

(l) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner;

(m) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties;

(n) Liberty reserved to the petitioner to challenge the order, if required and desired;

(o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;

(p) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch;

(q) We have not expressed any opinion on merits and all issues are left open;

(r) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode;

The instant petition sands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, also stands disposed of.

Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode.